The stamp duty tax items and tax rates are as follows:

1. Purchase and sale contract: 00.3% decal on the purchase and sale amount;

2. Processing contract: 00.5% of processing or contracting income Decals;

3. Construction project survey and design contract: decals are charged at 0.00 yuan and .5% of the fee;

4. Construction and installation project contract: decals are charged at 0.3% of the contract amount;< /p>

5. Property lease contract: 1% discount of the lease amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied;

6. Cargo transportation contract: decal of 00.5% of the transportation cost;

7. Warehousing and storage contract: decal of 1% of the storage and storage fee;

8. Loan contract: discount based on 00.05% of the loan amount;

9. Property insurance contract: discount based on 1% of insurance premium income;

10. Technology Contract: decal at 00.3% of the stated amount;

11. Property transfer documents: decal at 00.5% of the stated amount;

12. Business account book: record fund account book, based on actual receipts 0.5% discount on total capital and capital reserves. Other account books will be decaled at RMB 5 per item;

13. Rights and licenses: decals will be RMB 5 per item.

The scope of stamp duty collection:

1. Purchase and sale contracts including supply, pre-purchase, procurement, purchase and sale combination and collaboration, adjustment, compensation, barter and other contracts are subject to a decal of 0.3% of the purchase and sale amount;

2. Processing and contracting contracts include processing, customization, repair, repair, printing, advertising, surveying and testing, etc. Contracts are decaled at 0.5% of the processing or contracting income;

3. Construction projects The survey and design contract includes a decal of 0.5% of the fee charged for the survey and design contract;

4. The construction and installation project contract includes a decal of 0.3% of the contract amount;

5. Property leasing contracts include leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. Contracts are decaled based on the lease amount 1;

6. Cargo transportation contracts include civil air transportation, railway transportation, maritime transportation, etc. Transportation, inland water transport, road transport and combined transport contracts are decaled at 0.5% of the transportation cost;

7. Warehousing and custody contracts include warehousing and storage contracts are decaled at the warehousing and custody fee;

8. Loans Loan contracts signed between contract banks and other financial organizations and borrowers (including financial lease contracts but excluding inter-bank lending) are subject to a discount of 0.05% of the loan amount.

To sum up, stamp duty is only levied on the vouchers listed in the tax item and tax rate table and other vouchers determined by the Ministry of Finance to be taxed.

Legal basis:

Article 16 of the "Stamp Duty Law of the People's Republic of China"

Stamp duty is levied on a quarterly, annual or per-time basis . If tax collection is implemented on a quarterly or annual basis, taxpayers shall declare and pay taxes within 15 days from the end of the quarter or year; Pay taxes.